Status of Board of Equalization's Proposed Rules & Regulations

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As of February 4, 2016

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

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2016 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
284/1027 Retention and Revocation of Appraiser Certificate / U. S. Forest Service Timber Volumes   11/10/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 11/10/15.
308.6 Application for Equalization by Member, Alternate Member, or Hearing Officer 04/28-30/15 06/25/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/15.
474 Petroleum Refining Properties (Readopt) 12/18/14 07/27/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/15.
1432 Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle 12/16-17/15 01/12/16 – Submitted to Office of Administrative Law for approval
1505 Morticians 09/16/15 11/03/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/16.
1525.4 Manufacturing and Research & Development Equipment   01/04/16 – Submitted to Office of Administrative Law for approval
1533.1 Farm Equipment and Machinery   12/16/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/16/15.
1532/1533.1/1533.2/1534/1535 Teleproduction or Other Postproduction Service Equipment / Farm Equipment and Machinery / Diesel Fuel Used in Farming Activities or Food Processing / Timber Harvesting Equipment and Machinery / Racehorse Breeding Stock   12/16/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/16/15.
1569 Consignees and Lienors of Tangible Personal Property for Sale (Section 100)   01/26/16 – Board Referred to Legislative Committee
1584 Membership Fees   12/08/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/08/15.
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices   03/26/15 – Board Denied Petition
1590 Newspapers and Periodicals   01/26/16 – Board Approved Publication
1591 Medicines and Medical Devices 04/28-30/15 06/25/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/15.
1619 Foreign Consuls 10/27/15 01/06/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/16
1668 Sales for Resale 02/23-25/16 01/08/16 – Interested Parties Notice Published
1698/4901 Records / Records 03/29-30/16 01/29/16 – Interested Parties Notice Published
1705.1/4903/5240/5241/5242 Innocent Spouse or Registered Domestic Partner Relief from Liability / Innocent Spouse or Registered Domestic Partner Relief from Liability / Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief / Acknowledgement and Review of Requests for Innocent Spouse Relief / Requests for Reconsideration by the Board. 09/16/15 11/05/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/16.
1805/1825 Aircraft Common Carriers; and Transactions (Sales) and Use Tax / Aircraft Common Carriers (Section 100)   12/16/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/16/15.
2401/2413/2422 Definitions / Exemptions from Surcharge / Returns and Payment 01/26/16 01/26/16 – Board Approved Amendment
2460/2461/2462 Administration / Exemptions, Deductions, Credits, and Specific Applications of Tax / Refunds of Excess Charges Collected 01/26/16 01/26/16 – Board Approved Amendment
3500 Application Of The Fee Collection Procedures Law. (Section 100)   01/26/16 – Board Approved the Section 100 Change
4001 Retail Stock   03/29/16 – Business Taxes Committee
4076 Wholesale Cost of Tobacco   01/26/16 – Board Approved Publication
5218/5235/5237/5267 Review of the Petition by the Assigned Section / Action on the Claim for Refund / Board Approval Required for Refunds Over $100,000 / Issuance of Post Appeals Conference Notices; Board approval 12/16-17/15 02/03/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/01/16

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013